User Account Control (UAC) is a security mechanism for limiting the elevation of privileges, including administrative accounts, unless authorized. This setting enables UAC.
UAC requirements are NA for Server Core installations (this is the default installation option for Windows Server 2016 versus Server with Desktop Experience) as well as Nano Server.
If the following registry value does not exist or is not configured as specified, this is a finding.
Configure the policy value for Computer Configuration >> Windows Settings >> Security Settings >> Local Policies >> Security Options >> "User Account Control: Run all administrators in Admin Approval Mode" to "Enabled".